26. Minimum vital income, minimum insertion income and aid for victims of violent crimes and gender violence
Regulations: Art. 7.y) Law Personal Income Tax
They are exempt:
The Social Security benefit of the Minimum Living Income regulated in Royal Decree-Law 20/2020, of May 29.
Please note that, as of January 1, 2022, Law 19/2021, of December 20, which establishes the minimum vital income, came into force, which comes from the processing of the Royal Decree as a bill. Law 20/2020, of May 29, and replaces it.
The economic benefits established by the Autonomous Communities as a minimum insertion income to guarantee economic resources for subsistence to people who lack them, as well as the other aid established by them or by local entities to provide, in accordance with their regulations, to groups at risk of social exclusion, social emergency situations, housing needs of people without resources or needs for food, schooling and other basic needs of minors or people with disabilities when they or people in their care lack sufficient economic means.
Joint limit: In all these cases (minimum vital income and economic benefits that are listed in the second point) the exemption reaches up to a maximum annual amount set of 1.5 times the public indicator of tax income multiple (for the year 2021 the maximum amount is 11,862.90 euros).
The annual amount of the public multiple-effect income indicator (IPREM) is 7,908.60 euros, in accordance with the provisions of the Additional Provision one hundred and twenty-first of Law 11/2020, of December 30, on General State Budgets for the year 2021 ( BOE of 31).
- Likewise, the aid granted to victims of violent crimes referred to in Law 35/1995, of December 11, on aid and assistance to victims of violent crimes and crimes against sexual freedom, and the aid provided for in Organic Law 1 /2004, of December 28, on Comprehensive Protection Measures against Gender Violence, and other public aid provided to victims of gender violence due to such condition.